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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 1 Introduction

  • Section 3 Overview of Part 2
  • Section 4 Provisions which must be given priority over Part 2
  1. Chapter 1 · Introduction
  2. Provisions which must be given priority over Part 2

Section 4 | Provisions which must be given priority over Part 2

From legislation.gov.uk

(1)Any receipt or other credit item, so far as it falls within—

(a)Chapter 2 of this Part (receipts of trade, profession or vocation), and

(b)Chapter 3 of Part 3 so far as it relates to a UK property business,

is dealt with under Part 3.

(2)Any receipt or other credit item, so far as it falls within—

(a)this Part, and

(b)Part 2, 9 or 10 of ITEPA 2003 (employment income, pension income or social security income),

is dealt with under the relevant Part of ITEPA 2003.

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